25 pages, 19 figures, Accepted for publication in A&AInternational audienceAims.Our goal is to characterize AGN populations by comparing their X-ray and optical classifications within the framework of the standard orientation-based unified scheme. Methods: We present a sample of 99 spectroscopically identified (R ? 22 mag) X-ray selected point sources in the XMM-LSS survey which are significantly detected (?3?) in the [ 2-10] keV band with fluxes between 8 × 10-15 and 8 × 10-14 erg s-1 cm-2, and which have more than 80 counts. We have compared their X-ray and optical classifications. To this end, we performed an X-ray spectral analysis for all of these 99 X-ray sources in order to assess whether they are intrinsically absorbed or not. The X...